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All Journal EKONOMIS : Journal of Economics and Business MDP Student Conference
Agustina, Trifena
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering

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Mempersiapkan Akuntan Muda di Era TUNA: Pengaruh Kesiapan Teknologi dan Persepsi Terhadap Adopsi AI Khairany, Saskia Jamilah; Salim, Julian Stevanus; Putri, Karin Chlarista; Agustina, Trifena
Ekonomis: Journal of Economics and Business Vol 9, No 2 (2025): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v9i2.2572

Abstract

This study aims to understand how technological readiness influences the adoption of artificial intelligence technology among accounting students, by examining the role of perceived technology use as a mediating variable. A quantitative approach was used by distributing a 26-item questionnaire online to 244 accounting students from several universities in Palembang City. The sampling technique used was random sampling. Data analysis used hierarchical regression with partial least squares structural equation modeling (PLS-SEM). The results showed that technological readiness significantly positively influenced the adoption of artificial intelligence technology in the accounting field. In addition, a mediation analysis revealed that perceived technology use was able to partially mediate the relationship between technological readiness and adoption of artificial intelligence technology among accounting students in Palembang City.
Peran Kurikulum Pembelajaran Dalam Memediasi Pemahaman Akuntansi Forensik Dalam Berprofesi Akuntan Forensik Agustina, Trifena; Khairani, Siti
MDP Student Conference Vol 5 No 1 (2026): The 5th MDP Student Conference 2026
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/mdp-sc.v5i1.14873

Abstract

This study aims to examine the effect of forensic accounting understanding on students’ interest in pursuing a career as forensic accountants, with the perceived importance of the curriculum serving as a mediating variable. A quantitative correlational research design was employed in this study. Data were collected through questionnaires distributed to 126 accounting students from several universities in Palembang who had completed forensic accounting courses. The data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS software. The results indicate that forensic accounting understanding has a positive and significant effect on students’ interest in becoming forensic accountants. Furthermore, the learning curriculum significantly influences career interest. The mediation analysis reveals that the learning curriculum plays a significant mediating role in the relationship between forensic accounting understanding and career interest. These findings suggest that students’ understanding of forensic accounting is more effective in fostering career interest when supported by a relevant, structured, and practice-oriented curriculum. This study provides important implications for higher education institutions to strengthen the integration of forensic accounting into accounting curricula in order to develop competent and ethical graduates capable of addressing increasingly complex fraud issues.
Co-Authors Khairani, Siti Khairany, Saskia Jamilah Putri, Karin Chlarista Salim, Julian Stevanus